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Being forgiven for a debt    
Let us therefore come boldly unto the throne of grace, that we may obtain kindness, and find grace to help in time of need.
Here is understanding
   ➛ the Holy Spirit is the Throne Of Majesty
   ➛ the Holy Spirit is the Throne Of Grace
   ➛ the Lord Jesus Christ sits upon the throne
   ➛ the Holy Spirit is the Spirit Of Christ Jesus
   ➛ we are in the Holy Spirit
   ➛ the Holy Spirit is in us
   ➛ Grace issues from the Holy Spirit.     
Hence, we do not need to go anywhere as we are already In Christ by being in His Holy Spirit.     

So, we literally come to the Throne Of Grace by faith in our Heavenly Father`s love, in order for us to receive, just as our Lord Jesus Christ did when He walked the earth.

Boldly is without Fear and in Confidence.   

The Throne indicates Power, Wealth and Authority.   

Grace is God`s unmerited Favor directed toward us.   

Mercy is what we don`t deserve.   

This verse is telling us that our attitude toward God through Christ Jesus should be one of Confident Expectation that we will Receive whatever we Need with absolutely no consideration of our unworthiness because of God`s Forgiveness and Favor when we come Boldly to Him in Faith .   

This is to the Praise and Glory of Christ Jesus!   
And has raised us up together, and made us sit together in heavenly places in Christ Jesus:
The New Spirit that we are In Christ is sitting in heaven in Christ in His Holy Spirit.     We are now One with Him in the Spirit Realm (heaven) .     

But to a large extent this new status is just potential as far as the Physical Realm is concerned.     

The challenge for each believer is to enable the New Spirit being to manifest in our thoughts, speech and deeds.     

This requires an act of our will for our minds to be transformed to the Mind Of Christ .     

To the extent that we allow the Word and Holy Spirit to renew our minds is the extent to which we manifest as Sons Of The Holy Spirit operating in the fruit and gifts of the Holy Spirit and so experiencing Abundant Life .     

See for using the word, kindness, instead of `mercy` in the scriptures.